2018 (3) TMI 817

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....anikumar, J. ) Instant Tax Case (Revision) is filed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore dated 19.05.2014 made in C.T.A.No.56 of 2005. 2. Short facts leading to the filing of the appeal are that the respondent Tvl.Polyfines India Ltd., a dealer in PVC hoses and PVC Resins were finally determined on a total taxable and resale turnover....

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.... 4. Aggrieved against the orders of the Appellate Assistant Commissioner (CT), the appellant/dealer preferred an appeal before the Tamilnadu Sales Tax Appellate Tribunal (AB) Coimbatore in Appeal No.56 of 2005. Following the decision of this Court in Tube Investment of India Ltd., v. State of Tamil Nadu reported in [2010] 36 VST 67 (Mad.), the Appellate Tribunal by its order dated 19.05.2014 allow....

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....tion 2(n) of the Tamil Nadu General Sales Tax Act, 1959 for the purpose of interpretation of the expression "does not sell the goods so manufactured" as contained in sub Section (4) of Section 3 of the Act so as to bring it within the ambit of the said explanation? 3. Whether the Appellate Tribunal is legally correct in distinguishing the judgment of Hon'ble Supreme Court in the case ....

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....e Appellate Tribunal has failed to appreciate that sections 3(3) and 3(4) of the Tamil Nadu General Sales Tax Act, 1959 are not designed as charging provisions as evident from the non-obstante clause occurring at the beginning of Section 3(3) of the said Act? 7. Whether the Appellate Tribunal has totally failed to consider that Tamil Nadu General Sales Tax Act, 1959 was enacted to levy ta....